Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 2641 | Applicable rate | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 13 | TAX ON GENERATION-SKIPPING TRANSFERS | 2641 | 26 U.S.C. § 2641 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s2641 | data/legal/raw/us/code/title-26/usc26.xml | 4e1fc417b96776304d5a5e3b7a3531bf62dc931bf7235cdbeecca727953430eb | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 4300e54363abd1da33a556823d98798d58f4bd0cb0adeb3e5476ee3dbef647ea | 2026-07-04 | official |
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26 U.S.C. § 2641 - Applicable rate
Text
(a) General rule For purposes of this chapter, the term “applicable rate” means, with respect to any generation-skipping transfer, the product of—
(1) the maximum Federal estate tax rate, and
(2) the inclusion ratio with respect to the transfer.
(b) Maximum Federal estate tax rate For purposes of subsection (a), the term “maximum Federal estate tax rate” means the maximum rate imposed by section 2001 on the estates of decedents dying at the time of the taxable distribution, taxable termination, or direct skip, as the case may be.
(Added Pub. L. 99–514, title XIV, § 1431(a), Oct. 22, 1986, 100 Stat. 2722.)
Notes
Statutory Notes and Related Subsidiaries
Effective DateSection applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as a note under section 2601 of this title.
Modification of Generation-Skipping Transfer TaxPub. L. 111–312, title III, § 302(c), Dec. 17, 2010, 124 Stat. 3302, provided that: “In the case of any generation-skipping transfer made after December 31, 2009, and before January 1, 2011, the applicable rate determined under section 2641(a) of the Internal Revenue Code of 1986 shall be zero.”